O desenho da política de ICMS Ecológico no Brasil: lições aprendidas a partir de seus resultados

Abstract

The aim of this paper is to analyze the design of the ICMS-E policy in the Brazilian states, seeking to point out its similarities and the effects observed from its implementation. The analysis is expected to point out which particularities enhance the results of ICMS-E implementation in the country. To this end, the article is based on the comparative method and relies on a literature review on Ecological ICMS, an analysis of the legislation in the Brazilian states and consultations on the websites of their State Secretariats for the Environment and Finance. This research argues that the quality of the design is a relevant variable for the best performance of the ICMS-E policy and identifies the lessons learned by the states, which can contribute to improving the legislation in force: the objectives of the policy must be clear, criteria on which the municipalities have the capacity to act and the states have the capacity to evaluate, councils to monitor the ICMS-E and a percentage of the Ecological ICMS quota that encourages municipal preservation actions.